TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

... expenditures that are not deductible for income tax purposes.  3, record 1, English, - nothings

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

[...] certaines dépenses que l'Administration fiscale interdisait au contribuable de déduire dans la détermination des impôts à payer.  1, record 1, French, - non%2Dvaleurs

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

The distinction which is more significant than the distinction between freehold and leasehold ownership is the distinction between the long and the short lease. For most purposes a 999-year lease may be indistinguishable from freehold ownership; a weekly tenancy is much less valuable and its value will depend on the degree of security available. In the case of a 999-year lease the whole of the capital value more or less has been transferred to the tenant. In the case of a weekly tenancy-apart from his security-the tenant is receiving nothing but the present use of the property and the capital value remains in the landlord.(Harwood, 1975, p. 499).  1, record 2, English, - short%20lease

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 OBS

Ne pas confondre avec «short form of lease» qui désigne le bail abrégé dont les effets juridiques sont régis par voie législative.  1, record 2, French, - bail%20%C3%A0%20court%20terme

Record number: 2, Textual support number: 2 OBS

bail à court terme : terme normalisé par le Comité de normalisation dans le cadre du Programme national de l'administration de la justice dans les deux langues officielles (PAJLO).  2, record 2, French, - bail%20%C3%A0%20court%20terme

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

In customs, an exit used by passengers without goods that are taxable upon entry into a particular country of destination, or below legally established limits (for example, alcoholic beverages, cigarettes, perfume, etc.)  1, record 3, English, - nothing%20to%20declare

Record number: 3, Textual support number: 1 OBS

nothing to declare : term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.  2, record 3, English, - nothing%20to%20declare

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

À la douane, sortie réservée aux passagers n'ayant pas de marchandises grevées par un impôt et n'ayant pas dépassé les quantités autorisées d'alcool, de tabac ou de parfum.  1, record 3, French, - rien%20%C3%A0%20d%C3%A9clarer

Record number: 3, Textual support number: 1 OBS

rien à déclarer : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.  2, record 3, French, - rien%20%C3%A0%20d%C3%A9clarer

Record 3,  Textual support,  Spanish

Record number: 3, Textual support number: 1 DEF

En una aduana, salida que pueden utilizar los pasajeros que no llevan mercancías que tengan que pagar impuestos y que están dentro de los límites máximos permitidos de alcohol, tabaco o perfume.  1, record 3, Spanish, - nada%20que%20declarar

Record number: 3, Textual support number: 1 OBS

nada que declarar: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.  2, record 3, Spanish, - nada%20que%20declarar